Cyprus VAT return and VIES statement, from your own books
Both filings come out of the entries you already have. No second spreadsheet, no retyping at quarter end.
- VAT-4
- VIES
- XML for the ministry
- 1Taxable supplies
- 4Input VAT
- 7Value of inputs
- 9Fields of the VAT-4 return, filled from the books
- 5Cyprus VAT rates supported, including the 3% rate
- 6Tax treatments per invoice, proposed automatically
- XMLOfficial ministry format, from the accountant portal
- 15thVIES deadline each month, grouped per VAT number
- €29Included from the Starter plan, net per month
What the software actually produces
Volk Accountant produces the Cyprus VAT return (VAT-4) and the monthly VIES statement from the invoices, receipts and bank entries already in your books. The return carries all nine fields, the VIES statement is grouped by the customer's VAT identification number, and both are available as Excel and PDF. The accountant portal additionally exports the official XML in the format the ministry expects. Every Cyprus VAT rate can be applied, including the 3% rate that most tools omit, and invoices carry one of six tax treatments that the software proposes automatically from the customer's country and VAT number. Filing itself stays manual in Tax For All: the software prepares the figures and the files, and transmits nothing to any authority.
Where the figures for both filings come from
Both returns read the same entries. The quarter is a filter over data you entered as you went, not a reconstruction of it.
- 1
You work
Issue an invoice, scan a receipt, match a bank entry. Each one already carries the rate, the net amount and the treatment.
- 2
The ledger fills
Nothing is classified a second time. The entry that produced the document is the entry the return reads.
- 3
The quarter closes
The return is ready on the day the period ends, not a week later. It is a filter, not a reconstruction.
The tax treatment is already on the invoice, and it comes from the client country. Both are covered under invoices and client data.
The return with all nine fields
The entrepreneur view shows the quarterly figures with a CSV download. The accountant portal builds the same return from double-entry bookkeeping and adds three further outputs.
For the practice
As a document
Ministry format
The whole quarter
Periods are not hard-wired to calendar quarters. Cyprus assigns them at registration on the basis of your NACE code, which is why two Cyprus companies can have different quarter ends. The detail is in the article on the VAT return.
How the VIES return is put together
Monthly, due on the 15th, grouped by the customer's VAT identification number. Which is how the statement has to be filed, so the grouping is the format itself.
Two things happen before that grouping can be correct. When you save a customer, the VAT number is checked against the EU register, and validity, the company name held there and the date of the check are stored with the record. Every night, the numbers are checked again. A registration withdrawn in March would otherwise still look valid in your customer file in September.
That matters because an invalid number can mean you should have charged Cyprus VAT instead of zero-rating the supply. You can also check a number here without an account.
What else has to be set aside besides VAT and VIES, from corporate tax to GESY, is estimated by the tax estimates.
The five Cyprus VAT rates
Cyprus applies five VAT rates. The 3% rate is missing from most tools and from most summaries. Newspapers, waste and sewage services, aids for people with disabilities.
The 3% rate is where you can tell whether a tool was built for Cyprus or merely sold there. It is missing from most summaries, and the people who need it only find out when they try to enter it.
Any rate can be entered here. The VAT calculator works the same rates without an account.
- 19%standard rate
- 9%accommodation, passenger transport
- 5%food, pharmaceuticals, printed books
- 3%newspapers, waste and sewage, disability aids
- 0%exports, intra-Community supplies
Six treatments, proposed not asked
Every invoice carries one treatment, proposed from the company’s country and the customer’s country or VAT number: Cyprus VAT 19%, German VAT 19%, reverse charge, third country, the small-business scheme under § 19 for German companies, or an individual rate.
The proposal is a starting point, not a lock. You can override it on any invoice. What it prevents is a reverse-charge supply going out with Cyprus VAT on it because someone left the default in place.
What your accountant gets with it
Not an add-on and not a seat you pay for. For VAT and VIES the portal adds the double-entry side.
Double entry
XML, VIES, quarter
You decide
What this feature does not do
We put this in writing because it affects the decision. Finding out after you have paid means you bought the wrong tool.
- Nothing is transmitted to an authority. The VAT return is filed by you or your accountant in Tax For All; the software prepares the figures and the files.
- No OSS. There is no EU rate table, no distance-selling threshold logic and no One Stop Shop return. If you sell to consumers across the EU, that filing happens outside Volk Accountant.
- No deadline reminders by email. Due dates are visible in the accountant portal, not pushed to your inbox.
- The tax figures outside VAT and VIES (corporation tax reserve, GESY, social insurance, the contribution on dividends) are estimates for orientation, not an assessment.
Questions that come up before you start
Does Volk Accountant file my VAT 4 with the authorities?
No. The software fills in the quarterly return with every field and exports it as CSV; in the accountant portal also as Excel, PDF and the official XML file in the ministry format. Filing happens by hand in TAXISnet or Tax For All, by you or your accountant.
When do I have to submit a VIES return?
For intra-community supplies to business clients in other EU countries. Volk Accountant groups those sales by the client VAT number, so the list comes out without rework. The basis is the invoices that carry reverse charge as their treatment.
How does the software know which invoice belongs in which field?
From the tax treatment on the invoice. Cyprus VAT, reverse charge and non-EU lead into different fields of the VAT 4, and because the treatment was set while the invoice was written, it does not have to be decided again at quarter end.
Does Volk Accountant cover the One Stop Shop?
No. There is no EU tax rate table, no distance selling threshold logic and no OSS return. Anyone selling to consumers across the EU reports that outside Volk Accountant. What is covered is VAT 4 and VIES.
Will the software remind me of the VAT deadline?
Not by email. Deadlines live in the accountant portal, where a task is also created automatically for the VAT deadline. Volk Accountant deliberately sends no reminder emails, which is why it says so here rather than in the small print.
What goes with this
Further reading
VATVAT return in Cyprus: periods, the 10th, and what late costs
Your quarter ends are assigned when you register, the return and the payment share one deadline, and a late return costs a fixed charge before any interest. Here is the whole mechanism.
EU tradeVIES return in Cyprus: who files, when, and how
Everything a Cyprus company needs about the monthly recapitulative statement: the deadline, nil returns, penalties, and how it differs from the quarterly VAT return.
VATVAT registration in Cyprus: the thresholds and the five rates
One threshold decides whether you must register, but four others catch businesses that are nowhere near it. And Cyprus has five VAT rates, not the three most guides list.
See a prepared VAT-4 before you decide
Start free for 14 daysChecked 1 October 2026